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Nur Eka Setiowati, Nur Eka
Prodi Perbankan Syariah Fakultas Syariah dan Ekonomi Islam IAIN Syekh Nurjati Cirebon
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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REPORTING TRANSPARENCY AND ACCOUNTABILITY CIREBON CITY BAZNAS FINANCE BASED PSAK 109 (Case Study on the Cirebon City National Amil Zakat Agency) Setiyani, Iis; Setiowati, Nur Eka; Haerisma, Alivien Septian
Journal of Economic Development and Village Building Vol. 1 No. 1 (2023): Journal of Economic Development and Village Building
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jedvb.v1i1.3

Abstract

This research was conducted to find out how the principles of transparency, accountability, and PSAK 109 are applied in financial reporting. This research was conducted using a qualitative descriptive method. The research time is November 2021 to January 2022 at the Cirebon City National Amil Zakat Agency (BAZNAS). The data collection technique was carried out by interviewing two informants, namely the deputy chairman and the secretary. Data analysis techniques in this study used the Miles and Huberman models, namely data reduction, data display, and conclusion/verification. The results of the study show that transparency principles such as open accountability, accessibility, and publication of financial reports have been implemented. Then the principle of accountability has been applied, namely BAZNAS Cirebon City has met standard implementation procedures, there are sanctions set for errors or omissions in implementing activities and there are measurable outputs and outcomes. BAZNAS Cirebon City has also implemented PSAK 109 since 2017, but the report on assets under management has not been presented. This research can benefit the community around the implementation of PSAK 2017.
Akuntabilitas Publik: Peran Audit Kinerja, Pengendalian, dan Pengawasan Abdullah, Naghifari; Setiowati, Nur Eka; Saefullah, Eef
Journal of Sharia Accounting and Tax Vol. 3 No. 2 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v3i2.416

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit kinerja dan pengendalian internal terhadap akuntabilitas publik pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Cirebon serta menguji peran pengawasan fungsional sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh pegawai SKPD Kabupaten Cirebon, sementara sampel terdiri dari 100 responden yang diperoleh melalui penyebaran kuesioner. Data dianalisis menggunakan uji instrumen penelitian, uji asumsi klasik, uji t, uji F, dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS 22. Hasil penelitian menunjukkan bahwa audit kinerja tidak berpengaruh signifikan terhadap akuntabilitas publik, sedangkan pengendalian internal berpengaruh signifikan terhadap akuntabilitas publik. Selain itu, pengawasan fungsional tidak mampu memoderasi pengaruh audit kinerja terhadap akuntabilitas publik, namun mampu memoderasi pengaruh pengendalian internal terhadap akuntabilitas publik.
Co-Authors Abdul Aziz Abdullah, Naghifari Aslamiyah, Siti Tsuwaibatul Dewi Fatmasari Diana Djuwita, Diana Eef Saefullah, Eef Febriyani, Aulia Haerisma, Alivien Septian Hamdalah, Nurul Ishlaahi, Citra Nuur Listriyani, Futri Mahilda, Gita Makmuri Ahdi Nakhwatunnisa, Haulah Nugraha, Muhammad Robi Setiyani, Iis SRI RAHAYU Sri Rokhlinasari, Sri Wartoyo Wartoyo Widagdo, Ridwan